Voluntary contributions within the meaning of Section 12 ::


Last updated: 07 September 2007

Court :
HC

Brief :
Held by hon"ble court that voluntary contribution means payment made without any compulsion. Whereas in this case, member is under an obligation to pay the fee. Hence, it could not be treated as voluntary contribution u/s 12.

Citation :
C.I.T Vs. Divine Light Mission

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